Tax & law

Which status to collect income under when you're starting out

Sole proprietorship, company, or side income: the right choice depends on one threshold and one question.

The editorial team · 5 juin 2026 · 8 min read

Regularly collecting membership income constitutes an economic activity, even a modest one. The question isn't whether you need a status, but which one.

Costs on €1,000 of revenue, rough order of magnitude
Side income330 €
Sole proprietorship246 €
Company410 €

Highly variable depending on country and situation. Check with an accountant.

The question to ask yourself

Is your membership income likely to exceed a side salary within eighteen months? If not, the simplest status is enough, and you can change later. If so, get advice now: switching structures after the fact costs more than choosing well from the start.

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